GmbH und Co. KG im nationalen und internationalen Steuerrecht
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GmbH und Co. KG im nationalen und internationalen Steuerrecht

GmbH und Co. KG im nationalen und internationalen Steuerrecht


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About the Book

Masterarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Note: 1,7, Friedrich-Alexander-Universität Erlangen-Nürnberg, Sprache: Deutsch, Abstract: Aufgrund der innerstaatlichen Unterschiede in den Besteuerungssystemen der Länder ergeben sich Qualifikationskonflikte. In manchen Staaten wird die Personengesellschaft als transparentes, in anderen Staaten als intransparentes Gebilde angesehen. Die hieraus resultierenden Qualifikationsprobleme bezüglich des Steuersubjekts und des Steuerobjekts sind Hauptproblem bei der Besteuerung einer inländischen Personengesellschaft mit ausländischen Gesellschaftern und ausländischen Quellen. Zuerst wird die steuerliche Behandlung der GmbH & Co. KG, welche in Deutschland dem Transparenzprinzip unterliegt, erläutert. Die GmbH & Co. KG ist Objekt der Einkünfteerzielung, jedoch kein Steuersubjekt. Die fehlende Steuersubjektivität beeinflusst auch die abkommensrechtliche Behandlung der GmbH & Co. KG. Sie ist nicht ansässig i.S.d. Art. 4 Abs. 1 OECD-MA und daher nicht abkommensberechtigt. Vielmehr ist auf eine Abkommensberechtigung des Mitunternehmers abzustellen. Im Fall abweichender Einordnung der Personengesellschaft in den Vertragsstaaten ist nach Meinung der OECD und der herrschenden Lehre die Beurteilung der Abkommensberechtigung im Sitzstaat bindend. Bezieht ein in Deutschland ansässiger Kommanditist, der an einer deutschen GmbH & Co. KG beteiligt ist, Einkünfte aus einer Betriebsstätte im anderen Staat, so ist die Abkommensberechtigung im Ansässigkeitsstaat des Kommanditisten ausschlaggebend, da dieser die Doppelbesteuerung vermeiden und die ausländischen Betriebsstätteneinkünfte, unabhängig von einer abweichenden steuerlichen Behandlung der GmbH & Co. KG im anderen Vertragsstaat, freistellen muss. Ist ein ausländischer Kommanditist, dessen Ansässigkeitsstaat dem Trennungsprinzip folgt, an einer deutschen GmbH & Co. KG beteiligt, die sowohl Einkünfte aus einer Betriebsstätte im Sitzstaat, als auch


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Product Details
  • ISBN-13: 9783656483786
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3656483787
  • Publisher Date: 20 Aug 2013
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 177 gr


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